Sure thing! We've got 97894 and 74219, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 9 and the borrow 0 from 4 in column 1 and get -5.
We add -5 to 10 and get 5 as the first digit of the result.

Step 2: We'll start by subtracting the digit 1 and the borrow 1 from 9 in column 2 and get 7.
7 is the next digit of our result.

Step 3: We'll start by subtracting the digit 2 and the borrow 0 from 8 in column 3 and get 6.
6 is the next digit of our result.

Step 4: We'll start by subtracting the digit 4 and the borrow 0 from 7 in column 4 and get 3.
3 is the next digit of our result.

Step 5: We'll start by subtracting the digit 7 and the borrow 0 from 9 in column 5 and get 2.
2 is the next digit of our result.

So, 97894 - 74219 = 23675.